The Ministry of Finance (MoF) on October 27, 2026, issued an amendment to the earlier notification No. 50/2018- Central Tax, dated September 13, 2018, stating the enforcement of section 51 of the CGST Act - provisions related to TDS.
In the said notification, for clause (d), the following clause shall be substituted, namely: -
“(d) any registered person receiving supply of any of the following goods from another registered person, namely: -
• (i) used cooking oil falling under heading 1518 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
• (ii) waste and scrap of plastics falling under heading 3915 of the said First Schedule;
• (iii) waste and scrap of tyres falling under heading 4004 of the said First Schedule;
• (iv) metal scrap falling under Chapters 72 to 81 of the said First Schedule; or
• (v) electrical and electronics waste and scrap falling under heading 8549 of the said First Schedule”.
This notification shall come into force with effect from November 01, 2026.
[Notification No. - 07/2026-Central Tax]
